# Pub. L. 110-166: changes to the Internal Revenue Code

2007-12-26, 121 Stat. 2461. Source: <https://www.govinfo.gov/link/plaw/110/public/166>.

## Legislative history

- Bill: [H.R. 3996](https://www.congress.gov/bill/110th-congress/house-bill/3996)
- House report: [H. Rept. 110-431](https://www.govinfo.gov/content/pkg/CRPT-110hrpt431/html/CRPT-110hrpt431.htm)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 26: Limitation based on tax liability; definition of tax liability

- § 26(a)(2): Pub. L. 110–166 substituted “2007” for “2006” in heading and “2006, or 2007” for “or 2006” in introductory provisions.

## § 55: Alternative minimum tax imposed

- § 55(d)(1)(A): Pub. L. 110–166, § 2(a)(1), substituted “($66,250 in the case of taxable years beginning in 2007)” for “($62,550 in the case of taxable years beginning in 2006)”.
- § 55(d)(1)(B): Pub. L. 110–166, § 2(a)(2), substituted “($44,350 in the case of taxable years beginning in 2007)” for “($42,500 in the case of taxable years beginning in 2006)”.